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On September 5, 1990, the Board of County Commissioners (BCC) established Pasco County's Tourist Development Council (TDC) and began levying a 2% tourist development tax on short term accommodations in the County. Since then the TDC pursued partners and stakeholders throughout the County in order to promote Pasco as a visitor destination. On September 27, 2016, the Pasco County Board of County Commissioners amended the Ordinance No. 90-10, codified in Chapter 102 of the Pasco County Code of Ordinances to adopt the 2017-2020 Tourist Development Plan (TDP). The objective of the 2017-2020 TDP is to create a vision for the future and to guide Pasco County’s long-term tourism strategy. Pursuant to Section 125.0104(4)(c), Florida Statutes, the TDP is to provide for the anticipated net TDT revenues and list, in an order of priority, the proposed uses of the TDT and the specific projects or special uses to be funded by the Tourist Development Tax (TDT). The TDP and amended ordinance contain five funding allocations by category with specific projects to be developed and implemented during the 2017-2020 fiscal years (FY) of the Plan.

During FY2016/2017 it will be used a percentage-based allocation budget in conjunction with the category allocation system in order to first introduce the new category concept. The breakdown is as follows: Operations forty percent (40%), Promotions fifty percent (50%) and Capital Construction ten percent (10%). Beginning in FY2017/2018, it is proposed to use the category-based allocation system. Yearly amounts will change and be approved through the budget process.